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Intellectual Property Law and Taxation, 8th Edition

Intellectual Property Law and Taxation, 8th Edition

Author: Nigel Eastaway; Richard Gallafent; Victor Dauppe; Jacquelyn Kimber
Publisher: Sweet & Maxwell U.K.
ISBN: 9780414028852
Published In: November 2013
Format: Hardback
Jurisdiction: Commonwealth, European Union, U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

Details

If you need a clear understanding of the nature of your IP assets, the methods by which you can commercialise those assets and the taxation consequences - then Intellectual Property Law and Taxation can help.

The book, now in its 8th edition, covers both the intellectual property law and the relevant taxation law and the interface between the two - working as your guide through the convoluted maze of IP taxation.

Beginning by explaining the basics of IP law - what it is, what it involves and how it is protected for the benefit of the creators and their employers - it then moves on to cover the UK taxation system and how this applies to patents, designs, trademarks, copyright and design rights.

The new 8th edition includes:

the Finance Acts from 2009 through to 2013
the Corporation Tax Law rewrites in the Corporation Tax Acts 2009 and 2010
Taxation (International and Other Provisions) Act 2010
the updated work also refers to the relevant case law and the author's practical experience

This six part commentary and know-how book comprises:

The Law of IP
Basic Principles of Taxation
Intellectual Property Taxation
Tax Planning
Specific Taxation Application
Case Studies
Appendices containing statutory material, Inland Revenue guides and film and guidance notes

Part 1 Intellectual Property Law

Introduction
Patents
Designs
Trade Marks
Copyrights and Design Rights
Common Law Protection
Commercial Exploitation of Intellectual Property
Specific Applications

Part 2 Principles of Taxation

Individuals
Companies
Trusts
Value Added Tax
Valuation
Transfer Pricing
Controlled Foreign Companies
Research and Development

Part 3 Intellectual Property Taxation

Patents
Trade Marks and Service Marks
Copyright
Know-how and Show-how
Merchandising and Endorsement
Corporate Intangible Fixed Assets
The Patent Box

Part 4 Tax Planning

General Principles and Non Corporates
International Tax Planning
Stamp Duties
Package Deals

Part 5 Specific Taxation Applications

Entertainers and Sportsmen
Franchising
Computer Software, the Internet and the Cloud

Part 6 Case Studies

Appendices

Patents Act 1977 - Extracts
Treaty on the Functioning of the European Union - Extracts
UK Withholding Tax
FEU50 - A Guide to Paying Foreign Entertainers
Guidelines on the Special NIC Rules for Entertainers
Film and Television Industry Guidance Notes 2012 Edition
R&D Tax Relief - CIRD 81900

Nigel Eastaway has specialised in taxation for more than 50 years, as a partner or Company Director for more than 40 of those years. He is currently a partner in MHA MacIntyre Hudson. He has written or contributed to some 175 books on taxation and has had a particular interest in the taxation of Intellectual Property since the 1970s. He conceived and co-wrote the first edition of Intellectual Property Law and Taxation in 1980 and has contributed to subsequent editions. He is a Member of Council of the Chartered Institute of Taxation and a member and past chairman of its Technical Committee, and is on the Technical Committee of the Tax Faculty of the Institute of Chartered Accountants in England and Wales. He was awarded an OBE for services to taxation law in 2012.

Jacquelyn Kimber is a Head of Business Tax Group at Moore Stephens LLP. She has over 10 years' experience advising both corporate and non-corporate clients on a broad range of UK and international tax issues, including tax-efficient ownership structures, as well as employee incentives.

Victor Dauppe qualified as a Chartered Accountant in 1977 and has been a Tax partner since 1986 specialising in corporate tax, personal tax, trust tax, international tax and VAT and Stamp Duty Land tax. He advises individuals in respect of their own, family, company or trust taxation affairs including planning and reconstruction. He has been interested in the taxation of intellectual property since 1980 and writes and lectures on taxation matters. He sits on both the Corporation tax committee and the Owner managed Business committee of the Chartered Institute of Taxation.

Richard Gallafent. Since the last edition, he has been honoured in the Queen's Birthday Honours List with a Queen's Award for Enterprise Promotion.